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Addl. Cit Vs. Ram Prasad

Court : Allahabad

Subject : Direct Taxation

Reported in : (2002)176CTR(All)577

Advocate for Respondent : Sri. V.K. Rastogi

Counsels: Prakash Krishna, for the Revenue V.K. Rastogi, for the AssesseeIn the Allahabad High Court S.K. Sen, C.J. & Ashok Bhushan, J.Judgment S.K. Sen, C.J.We have heard Sri Prakash Krishna, learned counsel for the revenue, and...

Plywood Products Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 143(2), 185, 185(2) and 256(2); Income Tax Rules, 1962

Reported in : [2002]257ITR433(All)

Advocate for Respondent : Prakash Krishna, Adv.

M.C. Agarwal, J. 1. These are three applications by the assessee under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal, Allahabad, be directed to state a case and to refer the...

Shri Bhaironji Sugar Industries Vs. Chief Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 80I, 154 and 256(2)

Reported in : (2006)200CTR(All)601

Advocate for Respondent : Shambhu Chopra, Adv.

1. The Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the IT Act, 1961 (hereinafter referred to as the Act), for opinion to this Court :Whether, on the facts and circumstances...

Commissioner of Income-tax Vs. Govind Prasad Prabhu Nath

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act

Reported in : (1988)72CTR(All)62; [1988]171ITR417(All); [1987]35TAXMAN513(All)

Advocate for Respondent : None

R.R. Misra, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the...

Commissioner of Income-tax Vs. Nitro Phosphetic Fertilizer.

Court : Allahabad

Subject : Direct Taxation

Reported in : (1988)72CTR(All)114; [1988]174ITR269(All)

K. C. AGRAWAL J. (for himself and V. K. MEHROTRA J.) -This is a reference at the instance of Revenue and relates to the assessment years 1971-72 and 1972-73. R. N. Mehra was one of the...

Additional Commissioner of Income-tax Vs. Ram Prasad

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Taxation Laws (Amendment) Act, 1984

Reported in : [2002]258ITR415(All)

Advocate for Respondent : V.K. Rastogi, Adv.

S.K. Sen, C.J.1. We have heard Sri Prakash Krishna, learned counsel for the Revenue, and Sri V.K. Rastogi, learned counsel for the respondents. 2. The brief facts of the reference which relate to the assessment years...

Commissioner of Income-tax Vs. Krishak Sahkari Ganna Samiti Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 80P(2)

Reported in : (2003)182CTR(All)481; [2002]258ITR594(All)

Advocate for Respondent : V.K. Rastogi, Adv.

1. The opinion of this court is sought for by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, through this reference under Section 256(1) of the Income-tax Act, 1961, in regard to the following question formulated by...

Cit Vs. Krishak Sahkari Ganna Samiti Ltd.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2002]125TAXMAN767(All)

Opinion of this court is sought for by the Tribunal, Allahabad Bench, Allahabad through this reference under section 256(1) of the Income Tax Act, 1961 in regard to the following question formulated by it :'Whether on...

Cit Vs. Ram Prasad

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]145TAXMAN442(All)

ORDERR.K. Agrawal, J. The Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:'Whether on...

Baghel Construction Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 44AD, 44AD(1) to 44AD(4), 44AD(5) and 143(3); Finance Act, 1997

Reported in : (1999)154CTR(All)74; [1998]234ITR690(All)

Advocate for Respondent : Bharat Ji Agarwal, Adv.

1. Heard Sri V.K. Rastogi, advocate, for the petitioner, and Sri Bharat Ji Agarwal, senior standing counsel, for the respondents on admission. 2. By this petition, the petitioner challenges the vires of Section 44AD of the...